CBAM deadlines for 2026 and 2027: what happens and when
The CBAM definitive period began on 1 January 2026, so imports from that date carry financial obligations even though certificates are not yet on sale. Certificate sales open on 1 February 2027, and the first annual CBAM declaration — covering 2026 imports — is due by 30 September 2027 (Regulation (EU) 2023/956; Regulation (EU) 2025/2083). Certificate prices are published quarterly during 2026 and weekly from 2027. This guide walks the sequence; the deadline planner lists each date with its source.
Last updated: 4 July 2026Sources: Regulation (EU) 2023/956Regulation (EU) 2025/2083EC DG TAXUD — Price of CBAM certificatesEuropean Commission — CBAM
The definitive period began on 1 January 2026
CBAM's transitional, reporting-only phase ran to the end of 2025. From 1 January 2026 the definitive period applies, and importing CBAM goods is tied to authorised CBAM declarant status (Regulation (EU) 2023/956, as amended).
Practically, this is the point at which the emissions embedded in covered imports start to carry a real cost, rather than being reported for information only.
2026 obligations accrue before certificates are sold
During 2026, obligations build up as CBAM goods are imported, but certificates are not yet on sale. The buying and surrendering of certificates follows in 2027.
So a quiet 2026 on the payment side does not mean nothing is happening — the year's imports are what the first annual declaration and surrender will be measured against.
Certificate sales open on 1 February 2027
Authorised CBAM declarants can begin buying CBAM certificates from 1 February 2027, ahead of the first surrender (Regulation (EU) 2023/956, as amended by Regulation (EU) 2025/2083).
The first annual declaration is due 30 September 2027
The first annual CBAM declaration, covering goods imported during calendar year 2026, is due by 30 September 2027, together with the surrender of the corresponding certificates (Regulation (EU) 2025/2083).
Because the declaration attaches to the calendar year of import, which 2027 dates matter for a given company depends on when its 2026 goods cleared customs.
How often certificate prices are published
The European Commission publishes the CBAM certificate price quarterly during 2026 and weekly from 2027 (Regulation (EU) 2025/2083). This guide does not show a price value — the certificate price tracker carries the current figure with its publication date and source.
See the dates in one place
The deadline planner lays out the 2026 import-cycle dates, each linked to its official source, and the updates feed notes when new CBAM milestones are published. The CBAM timeline guide sets the same dates in the longer phase-in to 2034.